摘要
我国目前的业绩指标体系忽视了环境、智力资产等因素对企业业绩评价的影响,为了克服这一缺陷,有必要构建能从企业内外部环境出发、全面综合的考评企业业绩的指标体系,即基于GEVA和价值链相结合的企业业绩评价指标体系,以突出反映企业的债务成本、权益成本和环境成本对企业经营管理活动的综合影响。
Our country＇ s current performance index system ignores environment, intellectual property and other factors on the impact of enterprise performance evaluation. In order to overcome this defect, it is necessary to build a comprehensive evaluation index system to evaluate the enterprise performance from the internal and external envi- ronment, which is based on the GEVA value chain combining enterprise performance evaluation index system. The evaluation index system reflects the cost of debt, equity and environment which influences enterprise management activities.
出处
《南昌大学学报（人文社会科学版）》
CSSCI
北大核心
2011年第6期64-69,共6页
Journal of Nanchang University(Humanities and Social Sciences)
基金
教育部研究基地南昌大学中国中部经济发展研究中心资助课题"中部地区上市公司发展状况及对策研究"(08zbzx0012)
